Sales Tax Instructions

Sales

SalesTaxInstructions, 2009 (iii) (iv) (v) When the supply is made to the distributors/ dealers/ commission agents/retailers from these storage/ depots, same shall be treated as the time of supply for the purpose of levy and payment of sales tax. The return to be filed upto 15 th of the next month should reflect all their sales made during the relevant tax period. If supplies from the storage/depots is made to registered persons, 12.5% tax may be charged and in case of supply to un-registered person, 1% further tax may also he charged, in addition to the standard rate of 12.5% tax. 2. Further queries, if any, may be directed towards the relevant Collectorate of SalesTax. [Issued by CBR, Islamabad, under the signature of Mr. Muhammad Tahir, Secretary (STP), being addressed to M/s. Pakistan State Oil Company Ltd., Karachi.] SALES TAX RULING/INSTRUCTION No.9/2002 C.No.3(36)STP/99(Pt.I) DATED 29 TH JANUARY, 2002 SUBJECT:- CLARIFICATION IN RESPECT OF SECTION 73 OF THE SALES TAX ACT, 1990. I am directed to refer to your letter dated 11.10.2001 on the captioned subject and to say that the payment made for a sum exceeding 50,000/- rupees, in respect of any transaction (excluding utility bills) by bearer instruments like traveller cheques is not covered under the provisions of section 73 of the SalesTax Act, 1990. The said provisions specifically provides that only those banking instruments showing transfer of the payment in favour of seller from the business account of the buyer are acceptable. Accordingly, payment made through bearer cheque/traveller cheque is not admissible in terms of its aforesaid legal provision. [Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary ST-L&P addressed to M/s Reckitt Benckiser Pakistan Ltd.,Karachi-74400.] ******** SALES TAX RULING/INSTRUCTION No.10/2002 C.No.3(36)STP/99(Pt.I) DATED 31 ST JANUARY, 2002 SUBJECT:- COMPLAINT BY M/S IHSAN SONS (PVT) LIMITED, KARACHI REGARDING ADMISSIBILITY OF SALES TAX REFUND ON COURIER CHARGES.

SalesTaxInstructions, 2009 I am directed to refer to a representation of M/s Ihsan Sons (Pvt) Limited stating that the Department is not allowing refund of sales tax to the exporters paid on the Courier Services. 2. It is clarified that registered exporters are entitled to claim refund of sales tax paid on courier services (related to the exported good) as the supplies by the exporters are zero-rated. The Collectorates are requested to finalise the pending cases on priority basis. [Issued by the CBR, Islamabad under the signature of Syed Tanvir Ahmad Secretary (STB) addressed to all the Collectors of SalesTax.] ******** SALES TAX RULING/INSTRUCTION No.11/2002 C. No. 1(98)STT/2000 DATED 31 ST JANUARY, 2002 SUBJECT:- GENERAL SALES TAX/SALES TAX ON PURCHASE OF COMPUTER ACCESSORIES/STATIONERY. I am directed to refer to your letter No. Printing/CS-6(6)/ 2001/43, dated 2 nd January, 2002, on the subject cited above and to say that the Board has already ruled that items of general and multiple use such as speakers and blank CDs cannot be treated as exempt under serial No. 45 of the Sixth Schedule to the SalesTax Act, 1990 while items which are specifically and exclusively used as computer hardware or peripheral units and parts are exempt from sales tax. Therefore, computer diskettes, tape cartridges, computer toner cartridges and ribbons and computers printers are exempt under serial No. 45 of the Sixth Schedule to the SalesTax Act, 1990. [Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary ST-L&P addressed to Mr. M. Usman Khattak, Sr. Director (P&S), Agricultural Development Bank of Pakistan Head Office,1, Faisal Avenue,P. O. Box No. 1400, Islamabad.] ******** SALES TAX RULING/INSTRUCTION No.12/2002 C. No. 1(247)STT/99 DATED 6 TH FEBRUARY, 2002 SUBJECT:- REQUEST TO CLARIFY THAT THE CONDITIONS LAID DOWN IN PARA 2 OF SRO 987(I)/99 DATED 30-08-1999 ARE APPLICABLE ONLY TO PLANT AND MACHINERY AND NOT TO THE COMPONENTS. I am directed to refer to your letter dated 10 th January, 2002, on the subject cited above and to say that your contention regarding applicability of the conditions stipulated in para 2 of SRO 987(I)/99, dated 30 th August, 1999 on the component parts of machinery has been examined by the Board. It is clarified that in para 1 of the said